In Matthew 12:31-32, this signifies to speak against the literal sense of the Word, or the divine truth as it is on earth; while to speak against the Holy Spirit is to utter blasphemies against the Divine Truth as it is in the Lord, or in heaven. (Apocalypse Explained 778[3])

7220. 'Come, speak to Pharaoh king of Egypt' means a warning to those who molest by means of utter falsities. This is clear from the meaning of 'speaking to', since it is to be done by Divine command, as a warning; and from the representation of 'Pharaoh' as those who molest by means of falsities, dealt with in 7107, 7110, 7126, 7142. And since they were utter falsities, the expression 'Pharaoh king of Egypt' is used, for in the genuine sense 'king' means truth, and in the contrary sense falsity, 2015, 2069.